Duty/tax on lenses, film from USA, Europe, other...

[Bip]

I was wondering what kind of tax/duty they slap on used equipment bought overseas.
Or on new film.

[Joanna Carter]

A little light bedtime reading

http://ec.europa.eu/taxation_customs/index_en.htm

Generally, most things seem to be around 6.5% when imported into the EU; nothing when bought within the EU.

Except digital camera bodies which are duty-free for some reason

There's also the official HMRC Q&A :

http://customs.hmrc.gov.uk/channelsPort ... e=document

[Emmanuel Bigler]

This is probably irrelevant to the UK customer but just for information by a French citizen
- when I buy something new from oustide France but within the EU I pay the VAT tax at the seller's rate in the country of origin even if the French VAT rate is different. For example the French VAT is 19.6% whereas the German is 19%. If I buy something in Germany I pay 19% VAT and have nothing else to declare. In the recent past the German VAT was 16%, this was interesting. Now the German VAT is 19%.
- on used equipment within the EU there is in principle no VAT tax at least for equipment sold as new several years ago. For really recent equipment sold by a professional who can buy a professional tool without VAT, do not expect to get it used after a few months without re-paying the original VAT if you are not a professional. In other words, when the end user is somebody not eligible to VAT-free prurchases, a minimum of time is required before the equipement is considered as really used and VAT-free

- for imported goods coming from oustide the EU there is no tax up to 175 euros per purchase. This includes Switzerland and the US.

- above 175 euros we pay taxes & custom duties even on used equipement. This makes US goods, even used equipment, not as attractive as you would think from a direct USD vs EURO price conversion. Beware !
For example, on a recent purchase of USD 450 of used equipment I had to pay about 100 euros / 130 USD of taxes & duties to the carrier (& to the French government), i.e an actual tax rate of more than 25% !

- the UK belonging to the EU probably applies very similar rules as in France, except may be if the some old traditional links with America command favourable tax rates, better than our actual 25%

[Joanna Carter]

Salut Emmanuel

when I buy something new from oustide France but within the EU I pay the VAT tax at the seller's rate in the country of origin even if the French VAT rate is different.

I believe the UK applies the same rules.

on used equipment within the EU there is in principle no VAT tax at least for equipment sold as new several years ago. For really recent equipment sold by a professional who can buy a professional tool without VAT, do not expect to get it used after a few months without re-paying the original VAT if you are not a professional. In other words, when the end user is somebody not eligible to VAT-free prurchases, a minimum of time is required before the equipement is considered as really used and VAT-free

Of course, they could make it simple, but then they wouldn't be lawyers, would they ?

for imported goods coming from oustide the EU there is no tax up to 175 euros per purchase. This includes Switzerland and the US.

The rule here seems to be if the duty amounts to less than £7, it is waived, but VAT is always payable.

For example, on a recent purchase of USD 450 of used equipment I had to pay about 100 euros / 130 USD of taxes & duties to the carrier (& to the French government), i.e an actual tax rate of more than 25% !

The rules here are similar, it's just the rates that are different. Thus, on an item costing $500 from the US with postage of $30:

Duty on goods @ (e.g.) 6.5% = $32.50

VAT @ 15% on goods plus postage plus duty = $84.38

Total rate of tax and duties due = 23.4%

Cost of goods converted to UKP @ $1.46/£1 = £422.53

Not forgetting the collection charge levied by the postal service....

... except may be if the some old traditional links with America command favourable tax rates, better than our actual 25%

Hahahah !!! The day the Americans do us any favours....

[George Hart]

Bip, I usually expect to pay 20–25% more than the direct initial cost when I import stuff from the US or Japan. Though I have occasionally been let off.

[dennis]

Last year the official duty on large format cameras (5x4+) imported from the US was 4.2% inc carriage & insurance + VAT. Hope this helps if a bit late. Dennis.